during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986;

.

5.

Reporting requirement

Not later than 180 days after the date of the enactment of this Act, the Attorney General shall
submit to the Committees on the Judiciary of the House of Representatives
and the Senate a report that contains the following information:

(1)

Information readily available to the Department of Justice about trends in the incidence of tax
return identity theft.

(2)

Recommendations on additional statutory tools that would aid in the effective prosecution of tax
return identity theft.

(3)

The status on implementing the recommendations of the Department’s March 2010 Audit Report 10–21
entitled The Department of Justice’s Efforts to Combat Identity Theft.